Nonresident Spouse Treated as a Resident
As per Pub 519:
"If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident.
Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies ....."
Based on the above rule, do you think a MFJ status available for the following case?
- US resident alien (filed resident single status return for 2005) married a non-resident alien (Indian national) in Sept 2006 in India.
- Wife's US visa (H4) was approved and stamped in mid Dec 2006.
- She came to US in first week of Jan 2007 and will continue to stay for the entire year.
I would appreciate your opinion for this situation.
Thanks
LM